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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
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Budaya Dagang Tradisional di Era Digitalisasi Perdagangan Timotius Hernika Putra
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.394

Abstract

The field of business of grocery stores or traditional shops is currently experiencing various developments, both the number of shops and the variety of goods they sell is growing. But from the other side, there are also shops that sell their wares not through the physical form of shop buildings, and they take advantage of technological developments, such as the use of smartphones in running their business. Apart from all that, businesses that use online stores can be said to be quite promising because the seller does not need to open a physical store and spend capital to open the store, because now they can still trade only from home and market it through online stores that have been there is this. With this online shop application, there are positive and negative sides, especially if we are dealing with grocery stores that still exist today. Based on what was discussed, the authors used a quantitative research methodology. Based on the results that the author has obtained from these respondents, many of them really like online shopping, both for grocery store needs and personal needs, but there are also respondents who answer that because the emergence of this online shop has actually made their grocery store business sector experienced a decrease in the number of buyers and what most often happened according to these respondents was that the goods that came did not match what was expected.
Deteksi Pengendalian Internal SIA Pengeluaran Kas Pada Usaha Stockist Melalui Audit Kepatuhan Mei Nurlinda; Siti Maisyaroh; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.395

Abstract

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.
Studi Literatur Kecerdasan Buatan untuk Audit: Kolaborasi atau Ancaman Bagi Profesi Auditor? Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.396

Abstract

Artificial intelligence is one of the fields of study of intelligent thoughts that can be used as a form to perform a calculation. This article aims to know artificial intelligence for auditing: collaboration or threats to the auditor profession. This article is a qualitative descriptive with a literature study. The result of this article is that artificial intelligence is a collaboration for the auditor profession because artificial intelligence makes it easier for auditors to carry out audit work in addition, artificial intelligence cannot be fully carried out without the role of an auditor because there is a process that must use the judgment of an auditor and cannot be taken over with technology.
Penerapan Perjanjian Kerja Dalam Perusahaan Terhadap Hak Ketenagakerjaan Nikmah Dalimunthe; Abdul Kholid Azhari; Ibnu Habib Wahyudi; Muhammad Tareq Aziz; Arsiah Dwi Cintana; Khairunisah Khairunisah; Mulia Syahfitri; Putri Adila
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.397

Abstract

Perusahaan sebagai suatu badan usaha yang dibuat untuk mencari keuntungan atau laba, dimana setiap perusahaan dibuat berdasar dan mempunyai kekuatan hukum.Di dalam suatu perusahaan tidak hanya teori pekerja memberi tenaga kemampuannya sedangkan pengusaha memberikan kompensasi lewat upah atau gaji, lebih dari itu, dalam perusahaan dikenal banyak aspek sosial, aspek kesehatan, aspek kemanusiaan, dan aspek ekonomi.Perusahaan adalah badan usaha yang menjalankan kegiatan di dalam bidang perekonomian(keuangan, industri dan perdagangan), yang dilakukan secara terus-menerus atau teratur, dengan terang-terangan dan dengan tujuan memperoleh keuntungan (laba).Hukum positif di Indonesia pada pokoknya mengenal bentuk bentuk perusahaan seperti Firma (Fa), Commanditair Vennootschap (CV), Perseroan Terbatas (PT), dan Koperasi. Akan tetapi dari bentuk-bentuk yang ada itu, selain koperasi yang memang didorong perkembangannya, maka yang banyak didirikan adalah PT.Dalam beroperasi, perusahaan haruslah memiliki badan hukum atau usaha tertentu agar perusahaan tersebut memiliki legalitas untuk menjalankan kegiatannya. Dalam Hubungannya dengan dunia kerja, merupakan hubungan yang mengatur atau memuat hak dan kewajiban antara pekerja dengan pengusaha. Masing-masing pihak yaitu : pekerja dan pengusaha memiliki hak dan kewajiban masing – masing.
Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.398

Abstract

This research purpose to examine influence of accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management, this research also explore the role of audit quality to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management. This research is done at the Indonesia Stock Exchange with population of 156 of manufacturing companies. The technical of sample taken by using the purposive sampling method, with 42 sample companies. The technique of data analysis use the SEM analysis with the aid of AMOS version 22. Result of this research show that accounting flexibility, level of disclosure of financial statement and litigation risk does not influence to real earning management, and also audit quality does not influence to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management.
The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021 Erinda Aprilia; Noviana Ramadhani; Vika Triya Wahyuni; Maria Yovita R. Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.399

Abstract

The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and the hypothesis F test to test hypotheses Analyze data using IBM SPSS Statistics 22. The findings of the hypothesis t test indicated that the relevance of the ROA is not significantly impacted by environmental performance. According to the results of the hypothesis t test, the relevance score of (0.92) ˃ 0.05 for the ROA is not substantially impacted by environmental performance. However, environmental disclosure significantly affects ROA, with a significance value of (0.002) ˂ 0.05. The results of the hypothesis F test revealed that environmental performance and environmental disclosure have a significant impact on ROA, with a significance value of (0.92) ˃ 0.05.
Pengaruh Pengalaman Auditor, Keahlian Auditor, Etika Auditor, Dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor Rachmat Arif; Novita Sari
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.400

Abstract

This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as independent variables. The subject of this study was an auditor who worked at a public accounting firm in the West Jakarta Region. The number of samples in this study was 6 Public Accounting Firms and 70 respondents. Data collection was carried out by distributing questionnaires using a 5-point likert scale. This study in analyzing the data using multiple linear regression with the help of the Statistical Product for Service Solution (SPSS) program version 26. The results showed that auditor experience and auditor ethics did not have a significant effect on auditor performance, while auditor expertise and time budget pressures had a significant effect on auditor performance.
UNDERSTANDING AND APPLICATION OF GREEN ACCOUNTING COFFEE SHOP KEDUNG BARUK URBAN VILLAGE Novita Rahmawati; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.402

Abstract

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.
Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi Kasus di Desa Nambangan, Kecamatan Grabag, Kabupaten Purworejo) Anggraretha Mishwa Damayanti; Ketut Bayagkara
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.406

Abstract

The village is the smallest institution in the government system of the Unitary State of the Republic of Indonesia. The people, especially the system of people's government, plays an important role in development, because people's government can be a determining factor for the success or failure of the central government in strengthening and prospering its people. The purpose of this study was to analyze the process of planning, using, administering, and reporting the Budget and Income and Expenditures (APBDes) in Nambangan Village, Grabag District, Purworejo Regency. The research method used is qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The results of the research show that the planning, use, administration, and reporting processes are in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 (PERMENDAGRI Number 20 of 2018) concerning APBDes Management. Suggestions that can be given are that the Nambangan Village Government should continue to improve access to information regarding the realization of APBDes fund allocations by making improvements and updating the content of the Nambangan Village website. This is important because it is unfortunate that the web page is currently not up to date in presenting relevant information.
Kepuasan Konsumen Waroeng Steak Jatiwaringin yang dipengaruhi Persepsi Harga, Promosi, dan Lokasi Kezia Naftali Gerungan; Aris Budiono
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.408

Abstract

This journal has been reviewed to conduct research in order to be able to analyze the influence of independent variables, that is Price Perception (X1), Promotion (X2), and Location (X3) which are related to the dependent variable, that is Customer Satisfaction (Y). Through the quantitative method used with multiple linear regression using the SPSS application. In this research, 100 respondents were obtained using the Likert scale method, to be able to understand the simultaneous and partial effects. It can be seen from the results that the three independent variables can influence the dependent variable simultaneously, and partially all independent variables can affect the dependent variable both price perception on consumer satisfaction, promotion on customer satisfaction, and location on customer satisfaction.

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